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Charities & Not-for-Profit

In this section

Miller Thomson has one of the most sophisticated charities and not-for-profit practices in Canada. We provide voluntary sector organizations with legal services designed to meet all of their needs. We advise Canadian and International organizations on all aspects relevant to their activities including, tax, regulatory matters and cross border funding. We offer these specialized services in both English and French.

The members of our group have expertise in the particularly complex regulatory income tax regime under which our clients operate. The role we assume is either that of a General Counsel (available to provide an organization with access to a broad range of services and support from other key practices at Miller Thomson), or that of a Special Counsel who provides specialized charity law assistance together with the organization’s usual legal counsel. Our lawyers represent charities successfully in contentious CRA audits. We write text books on charity law, including tax and other regulatory regimes. We also present at all major Canadian legal and sector conferences on charities and not-for-profit issues. Our lawyers are active in government relations on behalf of the charities and not-for-profit sector.

We offer clients a value-added approach catered to each organization’s needs. Whether advising on tax compliance strategies and structures for charities and non-profits operating across multiple jurisdictions, helping to secure and structure mission-related investments, or restructuring charities and non-profits to generate revenue from innovative sources, we have the specialized knowledge and experience needed to help organizations achieve a sustainable long-term advantage.

Nationally, we help our clients:

Comply with Income Tax Act (Canada), Taxation Act (Quebec) as well as Canada Revenue Agency and Revenue Quebec requirements

Notable matters

Our national team has delivered value-added legal counsel in a variety of recent engagements, including:

Advising small and large charities and not-for-profit organizations under Canada Revenue Agency audit

Establishing new organizations and working with them through the startup phase

Merging chapters of national organizations into one entity

Advising social entrepreneurs on mixed purpose structures

Drafting agreements to structure collaborations between organizations

Establishing relations between Canadian charities and affiliated foreign charities

Advising advocacy organizations on political activity limits

Restructuring the governance of a long standing non-profit to meeting changing needs

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Miller Thomson earns top rankings in Chambers Canada 2019

Miller Thomson earned a top “Band 1” ranking for two practice areas in the 2019 Chambers Canada Guide. Our Charities and Not-For-Profit group is regarded as being “leaders in the charitable sector,” and praised for their ability to “help find solutions in complex situations.” Our Agribusiness group...

Susan Manwaring to appear before special Senate committee on charitable sector

Social Impact group lead Susan Manwaring has been invited to appear before the special Senate Committee on the Charitable Sector. The Committee is specifically looking into the funding of the charitable sector with a focus on new sources of funding...

Miller Thomson lawyers recognized in The Best Lawyers in Canada 2019

In the just released 2019 edition of The Best Lawyers in Canada, 144 Miller Thomson lawyers from across the country have been recognized for their expertise in 47 areas of law. This includes 6 lawyers who were awarded “Lawyer of the Year” in...

Miller Thomson Partners Sarah Hansen, Troy McEachren and Kristina Shaw are recipients of the 2018 Lexpert Zenith Awards celebrating Mid-Career Excellence. The Zenith Awards recognize lawyers across the country who excel in their area of law and in social responsibility....

Miller Thomson recognized in 2018 Canadian Legal Lexpert Directory

In the recently released 2018 edition of the Canadian Legal Lexpert® Directory, 90 Miller Thomson lawyers across 35 areas of law have been recognized for their industry-leading advisory expertise. These rankings are the culmination of an extensive annual peer review process...

Miller Thomson earns top rankings in Chambers Canada 2018

Miller Thomson earned a top Band 1 ranking for two practice areas in the 2018 Chambers Canada Guide. Our Charities and Not-For-Profit group is regarded for “its novel and innovative approach to complex matters arising within the charitable and non-profit market,”...

Susan Manwaring on federal panel of charitable sector experts reporting to Minister of National Revenue

Susan Manwaring served on the five-member Consultation Panel on the Political Activities of Charities that presented its report to the Minister of National Revenue at the end of March 2017, following extensive consultations with the public and the charitable sector. The report...

Our in-depth analysis of the Federal Budget will be released later this week. Corporate tax lawyers Ron Choudhury and Rahul Sharma, and Social Impact lawyer Nicole D’Aoust will be at budget lock-up in Ottawa on March 22 to bring you the latest tax measures...

Miller Thomson partners on first federally-funded social impact bond

On October 28, 2016, Canada’s Minister of Health, the Honourable Jane Philpott MP, along with Heart and Stroke Foundation of Canada (“HSFC”) and MaRS Centre for Impact Investing, announced Canada’s first ever federally-funded social impact bond (“SIB”). A SIB is...

Susan Manwaring named to federal panel examining political activities of charities

Susan Manwaring, lead of the national Social Impact group, has been named to the consultation panel that will make recommendations to Minister of National Revenue Diane Lebouthillier in order to clarify the rules governing the involvement of registered charities in political activities. The panel,...

Natasha Smith speaks at the CAGP’s 26th National Conference on Strategic Philanthropy

Natasha Smith speaks at the CAGP’s 26th National Conference on Strategic Philanthropy on the topic of, “Creative Solutions to Fortify Your Succession Plan: A Consideration of How to Retain and Best Utilize Young Talent From The Next Generation” on April...

Robert Hayhoe and Natasha Smith present at the OBA Charity Law Primer

Robert Hayhoe co-chairs the OBA Charity Law Primer and will also speak on the topic of “Your First Opportunity to Sit on a Charity Board”. Natasha Smith speaks on the topic of “Process for Incorporating an Organization or Not-for-Profit Company”...

Mary Childs speaks at Vantage Point program on not-for-profit advocacy

Natasha Smith chairs and David Tang speaks at the OBA Institute seminar on Charity and Not-for-Profits Law

Natasha Smith will be chairing the OBA Institute 2019 “Privacy, land development, and other key updates in charity and not-for-profit law” seminar on February 5, 2019. David Tang will be speaking on the topic of “Land Development Issues for Charities...

Miller Thomson at the CTF Annual Tax Conference

Our Tax lawyers speak at the Canadian Tax Foundation’s 70th Annual Tax Conference: On November 24, Catherine Brayley is a guest speaker at the Board of Governors Mentorship Dinner Gala. The dinner is an opportunity for young tax practitioners to...

Social Impact Breakfast Seminar

Miller Thomson is hosting a complimentary breakfast seminar presented by the lawyers from our Social Impact group, who will discuss general best practices for nonprofits and charities operating in Saskatchewan, as well as cover recent developments in the voluntary sector...

Recent Developments for Charities and Not-for-Profits

Miller Thomson’s Social Impact Group invites you to a complimentary seminar on recent developments and legal updates in the voluntary sector where we will discuss: Federal Update – What’s New? Rules for Directors of Societies and Co-operatives BC Budget –...

Charity Advocacy and the Canada Revenue Agency. Where Are We Now?

Miller Thomson’s Social Impact Group invites you to its next breakfast seminar at our Montréal office. Topic discussed: The Canada Revenue Agency invited a group experts to make recommendations on changes that could be implemented to the rules that apply to activities...

Where’s Grandma’s Monet? Advising the Older Donor

Miller Thomson’s Social Impact Group invites you to its next breakfast seminar at our Montréal office. Come learn more and exchange on ethical and legal issues with vulnerable donors. Topic discussed: The decision of the Supreme Court of Canada in the...

Cybersecurity: Trends and Advice for Charities and Not-for-Profit

Miller Thomson’s Social Impact Group launches its series of breakfast seminars specifically targeting charities, non-profit organizations and social enterprises. Join us for the first breakfast on cybersecurity. **Please note this seminar will be delivered in French. Date: Wednesday, April 5,...

The New Societies Act in British Columbia: What You Need to Know

On November 28, 2016, the new British Columbia Societies Act comes into force. Our Social Impact Group presents a complimentary seminar where we discuss what you need to know about the new Act, highlight some of the significant changes, and ensure...

Charities & Not-For-Profit Update

2019 Federal Budget Edition

Introduction The Federal Budget was tabled by Finance Minister Bill Morneau on March 19, 2019 (the “Budget”). The Budget focuses on the government’s spending priorities for 2019 and into the future. The investments proposed in the Budget will create new...

2019 Miller Thomson Federal Budget Review

With the tabling of its federal Budget (“Budget 2019”), the Federal Government (the “Government”) has renewed its commitment to “investing” in the Canadian middle class (and in those aspiring to join the middle class). On the tax side, the Government...

On January 18, 2019, the Government of Ontario announced changes to its raffle licensing framework, which provides more options and greater flexibility to Ontario charities and religious organizations wishing to fundraise through online raffles. This is in line with the...

There has been much discussion in recent years about the audit process used by the Charities Directorate and the rules of the Income Tax Act (Canada) (the “Act”) as they relate to the onus on charities when responding to appeals...

What’s Happening

Robert Hayhoe spoke on February 8, 2019, as part of a panel on topic “ Critically Assessing Recent Developments” as part of The Past, Present and Future of Charities and Political Activities at the Bora Laskin Faculty of Law at...

From Charity to Social Impact

Lexpert Magazine February 2019 Issue

Canadian society has long viewed charities (and other non-profit) organizations as being a wholly different category from businesses, sometimes called the “third sector” However, recently, we have begun to focus more on social purpose and social impact as goals, and...

In the case Doukhobor Heritage Retreat Society #1999 v. Vancouver Foundation, the British Columbia Supreme Court considered whether a permanent fund established by a charity, the Doukhobor Heritage Retreat Society #1999 (the “Society”), at the Vancouver Foundation, a community foundation,...

Two recent decisions of the Ontario Superior Court of Justice shed light on how courts will interpret the requirement under corporate legislation to furnish members with a membership list upon request. Under the Ontario Corporations Act, any person may request...

What’s Happening

Susan Manwaring will be speaking on Social Impact at the HEC Montreal Business School on February 11, 2019. Mary Childs will be speaking at a Vantage Point Seminar, which Miller Thomson LLP is sponsoring, for the Board Chair Breakfast Series...